CENVAT Credit Denial Overturned: Input Service Tax Credit Valid on Computer-Generated and Photocopied Invoices.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Denial of CENVAT Credit - duty paying documents - In respect of some of the invoices, the Adjudicating Authority has observed that the same were computer generated, which did not contain any signature/s and that some of the invoices were photocopies - the input Service Tax credit cannot be denied just because computer generated invoices or photocopies of invoices were produced. - AT....